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Art. 83a96
II. Bookkeeping 1 The supreme governing body of the foundation shall maintain its business ledgers. The provisions of the Code of Obligations97 on commercial bookkeeping and accounting apply mutatis mutandis. 96 Inserted by No I of the FA of 8 Oct. 2004 (Law on Foundations) (AS 20054545; BBl 2003 81538191). Amended by Annex No 1 of the FA of 23 Dec. 2011 (Accounting Law), in force since 1 Jan. 2013 (AS 2012 6679; BBl 2008 1589). |